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Litigation & Advisory Services
Civil / regulatory route Criminal route
  • Stakeholders of Businesswherefrom disputes arise in the normal course of business
    • GovernmentTax Authorities / Law Enforcement / Investigation Agencies
      • Tax Authorities
        • Income Tax Authorities
          Investigation WingSearch / Survey / Inspection
          Assessment Wing
          Proceedings
          • Income Tax Assessment & Prosecution under Income Tax Act, 1961
          • Assessment of foreign assets / income and Prosecution under Black Money Law
          • Inquiry and Investigation of Benami properties / transactions under Benami Law
          Civil Consequences
          • Income Tax assessment orders and tax demand
          • Assessment of foreign income and tax demands
          • Penalty proceedings
          • Attachment / confiscation of Benami properties
          Appeals: Income Tax / Black Money Law
          • 1st Appeal before CIT (Appeals)
          • 2nd Appeal before ITAT
          • 3rd Appeal before High Court
          • Final Appeal before Supreme Court
          Benami Appeals
          • Adjudication by AA
          • 1st Appeal before AT
          • 2nd Appeal before High Court
          • Final Appeal before Supreme Court
          Criminal Consequences
          • Prosecution proceedings before trial court after sanction of Competent Authority
          • Wilful tax evasion
          • TDS defaults
          • Benami transactions
          Criminal trial ↓
        • GST Authorities
          InvestigationSearch / Survey / Inspection
          Summons, Show Cause Notices and Adjudication of GST Demands
          Civil Consequences
          • Adjudication u/s 73/74 of the Act raising a tax demand and penalty
          • 1st Appeal before Commissioner (Appeals), GST
          • 2nd Appeal before GSTAT
          • 3rd Appeal before High Court
          • Last Appeal before Supreme Court
          Criminal Consequences
          • Arrest u/s 69 of the Act
          • Prosecution complaint u/s 132 at the stage of investigation and before adjudication u/s 73/74
          • Prosecution u/s 132 after adjudication u/s 73/74
          Criminal trial ↓
      • Law Enforcement / Investigation Agenciese.g. CBI / SFIO / ED / Economic Offence Wing of Police
        For instance
        • Bank loan frauds
        • Corporate frauds (like Ponzi schemes)
        • Economic offences (real estate projects & money collection without statutory approvals, etc.)
        • Corruption cases
        CBI / SFIO / PoliceEconomic Offence Wing
        To investigate the main offence of fraud and cheating
        Criminal trial ↓
        ED to identify and attach Proceeds of Crime
        Civil Consequences
        Summons & investigation / recording of statements
        Provisional Attachment Order (PAO) of Proceeds of Crime or property of equivalent valueSec 5 of PMLA
        Original Complaint (OC) before AA seeking confirmation of PAOSec 8 proceedings
        Appeal before Appellate Tribunal against order of AA
        Appeal to High Court
        Appeal to Supreme Court
        Criminal Consequences
        Prosecution Complaint before Trial CourtMay involve arrests and bail proceedings during investigation
        Criminal trial ↓
    • Creditors
      • Financial Creditors
        Lenders of long-term loans / cash credit facilities from Banks, NBFCs, Financial Institutions, Debenture holders, etc.
        Debt RecoveryRemedies
        SARFAESI proceedings to enforce security interest
        DRT proceedings under RDB Act, 1993 seeking Recovery Certificate (RC) for debt and its execution thereafter
        IBC proceedings: initiate CIRP u/s 7 of IBC
        Criminal ProceedingsIn case the account is classified as 'Fraud'
        Show Cause Notice as to why the account should not be classified as 'Fraud'
        Reply by Borrower Company
        Reply accepted
        Reply not acceptedA/c classified as Fraud
        Investigation agencies ↑
      • Operational Creditors
        Vendor(s)Suppliers of Goods / Services
        Debt RecoveryRemedies by vendor
        Commercial Suit before Commercial Courts (District Court or High Court Original Side) as per quantum under Commercial Courts Act, 2015
        Civil recovery suit before District Civil Court / High Court (Original Side)
        Proceedings u/s 138 of NI Act in case of dishonour of cheques
        Initiating CIRP of business u/s 9 of IBC before NCLT
        Criminal ComplaintBy the vendor
        Government route ↑
    • Shareholders
      • Minority Shareholders / Partners / Co-promoters
      • Family Disputes
      Proceedings u/s 241 & 242 of Companies Act, 2013 before NCLT
      Criminal proceedings for fraud, cheating, etc.
      Tax evasion complaints or petitions
      Criminal and tax complaints then proceed on the line of litigation with Government authorities
      Government route ↑

Criminal Trial & Bail

Where every criminal route above ends up

Anticipatory Bail
Regular Bail
  1. FIR
  2. Charge Sheet
  3. Cognizance of offence by Trial Court
  4. Framing of Charges
  5. Evidence / Cross-Examination
  6. Arguments
  7. Conviction / Acquittal